Course Content
Introduction
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Introduction Definition of Sales and Use Tax
1. Legal Framework of Florida Sales Tax
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1.1 Legal Basis Chapter 212 of the Florida Statutes
1.2 Role of the Florida Department of Revenue (FDR)
1.3 Who Must Collect and Remit Sales Tax
1.4 Physical and Economic Nexus Rules
1.5 Registration Process for Florida Sales Tax
2. Taxable vs. Exempt Categories
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Taxable vs. Non-Taxable Goods
Selectively Taxable Services
Partially Exempt Products
Industry-Specific Rules (e.g., Construction, Manufacturing, Food)
3. Understanding State Rate and County Surtaxes
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State vs. local surtax (discretionary surtax)
Florida Base Sales Tax Rate (5.25% as of July 1, 2025)
What Are Local Surtaxes and How Do They Apply?
Official Tools to Determine Total Rate by Address
When Surtax Applies — and When It Doesn’t
4. How to Calculate Sales Tax Properly
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5. Legal Formulas and Rounding Rules
Multi-Surtax Deliveries
Shipping & Handling Rules
Common Errors in Automated Tax Systems
5. Proper Setup of POS and Accounting Systems
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Regional Configuration for POS Terminals
Tax-Compatible Software for Florida
Criteria for Reliable Accounting Automation
Validating Calculations and Records for Audit
Florida Sales Tax Essentials
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